Non-resident withholding tax (NRWT) and exemptions

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Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Some people or organisations may have a non-resident withholding tax (NRWT) exemption on their non-resident passive income (NRPI) from New Zealand.

Do not deduct NRWT from someone who gives you a copy of the letter we've given them showing they're exempt.

We give exemptions when:

income is exempt from tax, including NRWT, under New Zealand tax law
income is exempt from tax because of any other New Zealand legislation
double tax agreements allow for an exemption from tax on certain types of income.

Last updated: 29 Jun 2021